关于《企业会计准则——租赁》融资租赁业务的处理

向劳动者或未来的劳动者提供各种形式的教育服务是现代社会的普遍需求 ,各种教育机构为满足这种社会需求提供多种形式的教育服务 ,具备了一种产业产生与发展的基本条件 ,并在社会分工中承担着特有的产业功能 ,因而也就成为现代产业体系中的一个重要组成部分。教育产业所遵循的     

现代大学的人才培养目标:科学与人文精神并重

现代大学具有培养人才,发展科学和服务社会的功能,其中,培养人才是大学教育最基本和最重要的目的。而培养既具科学技术知识、又富于人文社会观念的新型人才,是当今时代对高等教育提出的迫切要求,也正是现代大学人才培养目标的一个新的定位。因此,必须在人才观、教育模式、科学     

国有企业财务机制历史沿革与评述

本文阐明了信息化时代管理会计在决策准则、决策主体和客体、决策信息利用,以及与信息技术相结合方面的问题和解决办法。并进一步阐明根据正确决策的四个过程建立管理会计决策支持系统的新型结构及其必要性。     

知识经济时代企业文化发展趋向

知识经济时代悄然而至 ,锻造适应时代要求的新型的管理哲学 ,不断创新的生产经营理念 ,独具特色的企业价值观念和企业精神 ,将使企业文化呈现出纷繁多样的发展态势     

马克思主义经济理论与劳动者管理型企业模式分析

劳动者管理型企业模式以马克思主义经济理论为理论依据指导下出现的一种新型企业模式，是一种与资本主义性质企业完全不同的企业制度。它把劳动者的利益放在首位，试图通过劳动者参与管理、分享利润等方式解决资本家和劳动者之间的尖锐问题，用新型的管理结构、分配制度创新了马克思主义经济理论。     

试论电子商务对组织设计的影响

企业心智模式是企业在生产经营活动中形成的思维方式或思维惯性 ,它像一只“无形的手”影响着企业商机的捕捉和对战略构想的决策 ,影响着管理行为的选择及其对学习的阻碍。 2 1世纪企业面对的将是与工业经济时代不同的知识经济时代 ,这就迫切要求企业改善工业经济时代积累的心     

新型集体经济是具有活力的民生经济、穷人经济

新型集体经济是以劳动者的劳动和资本联合为主而构成的新型集体企业的集体所有制经济。因而它传承了传统集体经济“集体所有”的产权特征，即由集体企业自主地运作经营管理企业的资产进行保值增殖；另一个产权特征，就是劳动者出资的资本仍归劳动者个人所有，持有企业的个人产权（或股权），一般而言，劳动者个人股权在企业股权结构中的比重很小，然而，企业劳动者众多，集聚起来的劳动者个人股权总量在企业股权结构中的比重将起到控股作用。这一股权特征非常重要，它把传统集体所有制企业“集体所有、个人没有”演变成了“集体共有、个人也有”的新型集体企业。     

转换民营企业家族式管理模式的思考

家族制管理模式是民营企业起步的引擎,当某些企业达到一定规模后,它又成为企业发展壮大的桎梏,因此,民营企业必须突破家族制管理模式,以家族资本去有效融合社会资本,与非家族成员共享企业的资产所有权、剩余索取权和经营控制权,完成从家族制企业向现代企业的变革。     

国家知识基础设施建设刍议

随着知识经济时代的到来 ,一种新的基础设施——国家知识基础设施 (NKI的建设将上升到社会经济发展的中心地位 ,它是知识经济的主要支撑。本文简要介绍了 NKI提出的背景、内涵、组成要素以及在我国发展的现状     

MRPⅡ、JIT与TOC的集成模式研究

MRPⅡ与JIT均是企业有效降低库存、加速资金周转、提高生产经营水平的现代化重要手段和工具。TOC理论是20一套围绕系统中存在的制约因素———"约束"而进行管理的现代管理思想和原则。它可以帮助企业或组织机构识别出在实际目标的过程中存在哪些约束,并进一步指出如何实施必要     

Penetration and Post-infection Development of Meloidogyne Incognita on Tobacco as Treated by Rhizobacteria Pseudomonas Fluorescens Strain P-72-10

The bio-control potential of rhizospere bacteria Pseudomonas fluorescens against plant-parasite nematode had been demonstrated. P. fluorescens had shown the effect to enhance tobacco resistance to root-knot nematode Meloidogyne incognita. Inoculation with P. fluoreseens in tobacco could lead to significant reductions in the number of juveniles that penetrated tobacco root and further life stage development of the juveniles. The number of juveniles penetrated into tobac- co root in treatment with P. fluorescens is significantly different from CK at 2DAI, 6DAI, 8DAI and 10DAI. Significant reduction and delayed development of juveniles that penetrated into tobacco root and treated were observed in treatment at 14DAI, 21DAI, 28DAI and 35DAI. In addition, P. fluoreseens treatment leads to a significant reduction in the number of eggs per egg-mass at 35 DAI. The results show P. fluorescens induced a continuously suppression on root-knot nema- tode M. incognita throughout their entire early infection phase of root penetration, subsequent life stage development and reproduction.     

利用膜技术回收利用碱性废水研究进展

回顾了利用膜分离技术处理碱性废水的工艺与综合利用技术所取得的丰硕成果，总结了各种治理方法的特点、适用性及发展方向。     

Taxing Times in Indonesia: The Challenge of Restoring Competitiveness and the Search for Fiscal Space

Indonesia’s economic growth picked up slightly in mid-2016 but remains below the level demanded by government and popular aspirations. Despite a plethora of reforms intended to increase efficiency and productivity, some policies are perverse and longstanding problems of implementation remain. The share of manufacturing has declined, the real exchange rate has appreciated, exports have dwindled, and growth has been trending downwards. The banking sector is stable but inefficient, with wide net interest margins and numerous barriers to competition. Trade protection, particularly in basic food commodities, has created high costs that weigh particularly heavily on the poor. Declining government revenues have placed increasing pressure on the public budget, even as the current administration aims to increase spending on infrastructure and welfare and to enhance productivity. In an effort to increase revenues, the government has announced a tax amnesty program and other measures. In addition, Sri Mulyani Indrawati, the new finance minister, has taken steps to cut non-essential expenditure in order to secure high spending on infrastructure and at the same time keep within the 3% budget deficit limit stipulated by law. Although the overall debt situation is not yet alarming, declining revenues and budget cuts that do not fully reflect this decline are putting pressure on increasing debt levels. The government’s high-profile tax amnesty program was the major policy initiative implemented in the second half of 2016 that aimed to relieve this pressure. Despite widespread criticism of, and scepticism about, the tax amnesty (both within and outside Indonesia), its first phase had a much higher participation rate than most independent accounts expected. Revenues raised so far through the amnesty are less than 60% of the official target, but this is actually a strong result for the short term. The bigger question, however, is whether the amnesty is a key element of a more encompassing strategy to overhaul the system of taxation and tax administration.     

The causes of Japan's ‘lost decade’: The role of household consumption

In this paper, I analyze the causes of the prolonged slowdown of the Japanese economy in the 1990s and find that the stagnation of investment, especially private fixed investment, was the primary culprit. I then investigate the causes of the stagnation of household consumption during the 1990s and find that the stagnation of household disposable income, the decline in household wealth, and increased uncertainty about the future are among the contributing factors. Finally, I consider whether demand side factors or supply side factors were more important as causes of the prolonged slowdown of the Japanese economy in the 1990s and conclude that the former (especially misguided government policies) were probably more important.     

我国发展天文旅游的条件、前景探析及策略思考

天文旅游资源从成因可以分为行星地球天文旅游资源、天体天文旅游资源和天文文化旅游资源三类。天文旅游方兴未艾,我国天文旅游具有很大发展前景。文章对我国开展天文旅游的条件进行了分析,对发展天文旅游的策略和措施进行了梳理。     

城市社会的开放与农民的城市化

城市社会在对农民的开放与封闭之中徘徊。改革开放后城市社会对农民的开放已经使很多农民城市化。城市社会对农民的封闭已由政策性封闭转向经济性封闭。城市社会对农民的封闭增加了农民城市化的成本和社会风险。必须加强城市社会对农民的开放,逐步消除对农民的封闭政策,以推进农民的城市化。     

信息化时代商学院图书馆的建设与发展——中、美四大名校商学院图书馆建设的比较与启示

信息化时代中美商学院图书馆的建设与发展,成为当今时代高等商学教育发展与进步的一个重要环节,对中美四大商学院图书馆的发展状况、差距进行分析比较,对促进我国商学院图书馆事业的改革、建设和发展具有一定的启示作用和参考价值。